Newspaper Of General Circulation

A newspaper of a state, county, city, or town, published for the dissemination of local or telegraphic news and intelligence of a general character, having a subscription list of paying subscribers, and established, printed, and published at regular intervals in such state, city, or town, and reaching all classes of the public. Anno: 68 ALR 547 (statutorydefinition). A newspaper which circulates at least to some extent among the general public, although it may be devoted to the interests of a particular class of persons and specialize in news and intelligence primarily of interest to that class. 39 Am J1st Newsp § 8. A newspaper which is not restricted to one county, or necessarily restricted to the state itself. State v Koen, 35 Neb 676, 53 NW 595. A statute exempting "newspapers" from the operation of a sales tax has reference to the natural, plain, and ordinary significance of the word in general and common usage, and does not include magazines or periodicals. Gasson v Gay (Fla) 49 So 2d 525, 21 ALR2d 412.

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